Segment and Revenue Information (Tables)

9 Months Ended

Sep. 30, 2022

Components of Unallocated items, eliminations and other (expense)/income are shown in the following table.


	Nine months ended September 30		Three months ended September 30
	2022	2021	2022	2021
Share-based plans	($64)	($171)	$44	($29)
Deferred compensation	204	(86)	38	8
Amortization of previously capitalized interest	(71)	(66)	(24)	(22)
Research and development expense, net	(161)	(144)	(43)	(59)


Eliminations and other unallocated items	(655)	(565)	(408)	(268)
Unallocated items, eliminations and other	($747)	($1,032)	($393)	($370)

Pension FAS/CAS service cost adjustment	$621	$576	$208	$192
Postretirement FAS/CAS service cost adjustment	225	232	71	78
FAS/CAS service cost adjustment	$846	$808	$279	$270

Segment assets are summarized in the table below:


	September 30 2022	December 31 2021
Commercial Airplanes	$76,833	$75,863
Defense, Space & Security	15,040	14,974
Global Services	16,237	16,397
Boeing Capital	1,591	1,735
Unallocated items, eliminations and other	27,857	29,583
Total	$137,558	$138,552

BCA revenues by customer location consist of the following:


(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2022		2021		2022		2021
Revenue from contracts with customers:
Europe	$2,833		$2,776		$600		$1,223


Latin America and Caribbean	1,586		958		450		90
Asia	3,315		1,958		1,290		186
Middle East	1,297		719		209		206
Other non-U.S.	918		261		350		130
Total non-U.S. revenues	9,949		6,672		2,899		1,835
United States	6,607		8,012		3,293		2,594
Estimated potential concessions and other considerations to 737 MAX customers, net	16		1		33		(7)
Total revenues from contracts with customers	16,572		14,685		6,225		4,422
Intersegment revenues eliminated on consolidation	71		58		38		37
Total segment revenues	$16,643		$14,743		$6,263		$4,459

Revenue recognized on fixed-price contracts	100	%	100	%	100	%	100	%

Revenue recognized at a point in time	100	%	100	%	99	%	99	%

BDS revenues on contracts with customers, based on the customer's location, consist of the following:


(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2022		2021		2022		2021
Revenue from contracts with customers:
U.S. customers	$12,493		$15,464		$3,711		$4,833
Non-U.S. customers(1)	4,488		5,214		1,596		1,784
Total segment revenue from contracts with customers	$16,981		$20,678		$5,307		$6,617

Revenue recognized over time	99	%	99	%	99	%	99	%

Revenue recognized on fixed-price contracts	60	%	68	%	54	%	67	%

Revenue from the U.S. government(1)	90	%	89	%	91	%	89	%

(1)Includes revenues earned from foreign military sales through the U.S. government.

BGS revenues consist of the following:


(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2022		2021		2022		2021
Revenue from contracts with customers:
Commercial	$7,111		$5,392		$2,474		$1,961
Government	5,692		6,465		1,882		2,193
Total revenues from contracts with customers	12,803		11,857		4,356		4,154
Intersegment revenues eliminated on consolidation	241		180		76		67
Total segment revenues	$13,044		$12,037		$4,432		$4,221

Revenue recognized at a point in time	50	%	45	%	51	%	46	%

Revenue recognized on fixed-price contracts	88	%	87	%	88	%	87	%

Revenue from the U.S. government(1)	33	%	41	%	32	%	40	%

(1)Includes revenues earned from foreign military sales through the U.S. government.